F1Part 7AEmployment income provided through third parties
CHAPTER 2Treatment of relevant step for income tax purposes
Supplementary
554Z15Location of employment duties
The following provisions apply for the purposes of this Chapter—
(a)
section 38 (but as if references to general earnings were to the value of the relevant step or a part of it),
(b)
section 39(1) and (2),
(c)
section 40 (but as if in subsections (3) and (4) references to section 24(1)(b) were to section 554Z9(4)(b)), and
(d)
section 41 (but as if references to general earnings were to the value of the relevant step or a part of it).